{"id":35252,"date":"2023-01-11T12:10:22","date_gmt":"2023-01-11T17:10:22","guid":{"rendered":"https:\/\/growingconsultores.com\/entrenateenniif\/?p=35252"},"modified":"2023-06-24T14:47:28","modified_gmt":"2023-06-24T19:47:28","slug":"reforma-tributaria-elimina-el-descuento-tributario-del-impuesto-de-industria-y-comercio","status":"publish","type":"post","link":"https:\/\/growingconsultores.com\/entrenateenniif\/reforma-tributaria-elimina-el-descuento-tributario-del-impuesto-de-industria-y-comercio\/","title":{"rendered":"REFORMA TRIBUTARIA ELIMINA EL DESCUENTO TRIBUTARIO DEL IMPUESTO DE INDUSTRIA Y COMERCIO"},"content":{"rendered":"El a\u00f1o gravable 2022 ser\u00e1 el \u00faltimo a\u00f1o en el que se podr\u00e1 solicitar el descuento tributario del 50% del impuesto de industria y comercio, avisos y tableros.\r\n\r\n&nbsp;\r\n\r\nRecordemos que, el art\u00edculo 115 del Estatuto Tributario antes de la modificaci\u00f3n introducida con la ley 2277 de 2022 permit\u00eda a los contribuyentes del impuesto de renta la opci\u00f3n de solicitar como deducci\u00f3n el 100% del impuesto de industria y comercio, avisos y tableros <strong>o tomarse el 50% del impuesto de industria y comercio, avisos y tableros como un descuento tributario<\/strong>.\r\n\r\n&nbsp;\r\n\r\nCabe aclarar que la deducci\u00f3n y el descuento tributario son excluyentes y si el contribuyente decide tomarse el 50% del impuesto como descuento tributario no podr\u00e1 tomarse el otro 50% como deducci\u00f3n.\r\n\r\n&nbsp;\r\n\r\n<strong>Cambios a partir del a\u00f1o gravable 2023<\/strong>\r\n\r\n&nbsp;\r\n\r\nCon el art\u00edculo 19 de la ley 2277 de diciembre 13 de 2022 se modifica el <em>art\u00edculo 115 del Estatuto Tributario<\/em> para eliminar el descuento tributario del 50% del impuesto de industria y comercio, avisos y tableros.\r\n\r\n&nbsp;\r\n\r\nLos \u00faltimos dos incisos del <em>art\u00edculo 115 del Estatuto Tributario<\/em> vigente en 2022, que se eliminan con la reforma tributaria, dicen:\r\n\r\n&nbsp;\r\n\r\n<em>\u201cEl contribuyente <strong>podr\u00e1 tomar como descuento tributario del impuesto sobre la renta el cincuenta por ciento (50%) del impuesto de industria y comercio, avisos y tableros<\/strong>.<\/em>\r\n\r\n&nbsp;\r\n\r\n<em>Para la procedencia del descuento del inciso anterior, se requiere que el impuesto de industria y comercio, avisos y tableros sea efectivamente pagado durante el a\u00f1o gravable y que tenga relaci\u00f3n de causalidad con su actividad econ\u00f3mica. Este impuesto no podr\u00e1 tomarse como costo o gasto.\u201d<\/em>\r\n\r\n&nbsp;\r\n\r\nPor lo tanto, con la entrada en vigencia de la reforma tributaria y a partir del a\u00f1o gravable 2023, el contribuyente podr\u00e1 seguir solicitando como deducci\u00f3n el 100% del impuesto de industria y comercio, pero <strong>ya no tendr\u00e1 la opci\u00f3n de tomarse el 50% del impuesto de industria y comercio, avisos y tableros como descuento tributario<\/strong>.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n<strong>Fuente: <\/strong><em>Art\u00edculo 115 del Estatuto Tributario; art\u00edculo 19 de la ley 2277 de diciembre 13 de 2022.<\/em><div class=\"learnpress\">\t<div id=\"learn-press-profile\"  class=\"lp-user-profile current-user guest no-bio-user\">\n\t\t\n\t\t\t\n\t\t\t<div class=\"lp-content-area\">\n\t\t\t\t\r\n\n<div class=\"learn-press-form-login learn-press-form\">\n\n\t<h3>Acceder<\/h3>\n\n\t\n\t<form name=\"learn-press-login\" method=\"post\" action=\"\">\n\n\t\t\n\t\t<ul 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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[600,970],"tags":[818,301,292,908,602,738,601,896,623,242,296],"class_list":["post-35252","post","type-post","status-publish","format-standard","hentry","category-articulos","category-articulos-tributaria-colombia","tag-ano-gravable","tag-articulos","tag-contabilidad-colombia","tag-descuento-tributario","tag-entrenateenniif","tag-estatuto-tributario","tag-growing","tag-impuesto-de-industria-y-comercio","tag-patrimonio","tag-pymes","tag-tributaria"],"_links":{"self":[{"href":"https:\/\/growingconsultores.com\/entrenateenniif\/wp-json\/wp\/v2\/posts\/35252","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/growingconsultores.com\/entrenateenniif\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/growingconsultores.com\/entrenateenniif\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/growingconsultores.com\/entrenateenniif\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/growingconsultores.com\/entrenateenniif\/wp-json\/wp\/v2\/comments?post=35252"}],"version-history":[{"count":1,"href":"https:\/\/growingconsultores.com\/entrenateenniif\/wp-json\/wp\/v2\/posts\/35252\/revisions"}],"predecessor-version":[{"id":35254,"href":"https:\/\/growingconsultores.com\/entrenateenniif\/wp-json\/wp\/v2\/posts\/35252\/revisions\/35254"}],"wp:attachment":[{"href":"https:\/\/growingconsultores.com\/entrenateenniif\/wp-json\/wp\/v2\/media?parent=35252"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/growingconsultores.com\/entrenateenniif\/wp-json\/wp\/v2\/categories?post=35252"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/growingconsultores.com\/entrenateenniif\/wp-json\/wp\/v2\/tags?post=35252"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}